SEC Comment Letter for GENESCO (GCO) — Feb 14, 2014
GENESCO INC
Date: Feb. 14, 2014 · CIK: 0000018498 · Accession: 0000000000-14-007870
AI Filing Summary & Sentiment
Letter
February 14 , 2014 Via E -mail James S. Gulmi Chief Financial Officer Genesco Inc. Genesco Park, 1415 Murfreesboro Road Nashville, Tennessee 37217 -2895
Re: Genesco Inc. Form 10-K for the Fiscal Year Ended February 2, 2013 Filed April 3, 2013 File No. 001 -03083
Dear Mr. Gulmi :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig Arakawa for
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February 14 , 2014 Via E -mail James S. Gulmi Chief Financial Officer Genesco Inc. Genesco Park, 1415 Murfreesboro Road Nashville, Tennessee 37217 -2895 Re: Genesco Inc. Form 10-K for the Fiscal Year Ended February 2, 2013 Filed April 3, 2013 File No. 001 -03083 Dear Mr. Gulmi : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig Arakawa for Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining